Charanjit Singh Bhasin vs Income Tax Officer

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081587924(1), dated 09.10.2025 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

It transpires during the course of hearing that the appellant herein, namely, Sh. Tarunjot Singh Bhasin claims himself to be the legal representative of the deceased assessee Late Sh. Charanjit Singh who is stated to have expired on 15.05.2017 i.e. much before the assessment order passed on 12.12.2019.

That being the case, learned counsel could hardly dispute that there is no indication in the case records as to whether the appellant, the self-proclaimed legal representative herein, either manages or he has succeeded to estate of the deceased assessee as per section 2(29) of the Act r.w.s. 2(11) of the Code of Civil Procedure, 1908. Nor there is any indication in the case records that the learned departmental authorities have proceeded against her u/s 159 of the Act. Faced with this situation, it is deemed appropriate in the larger interest of justice to restore the appellant’s instant appeal back to the learned Assessing Officer to proceed afresh after verifying all the necessary facts and evidence(s); within three effective opportunities, in consequential proceedings.

All other remaining issue between the parties are kept open at this stage.

This assessee’s appeal is allowed for statistical purposes.